296 Index. social security contributions horizontal equity 23, 53, 56, 86, 175
|
|
|
- Kelley Doyle
- 6 years ago
- Views:
Transcription
1 Index allocation of resources 5, 6, 20, 43, 46 allocative efficiency 11-14, 28, 254 amortization assets, depreciation of , 215, 224-5, Australia 41 VAT 247,254 Austria 17, 31 Belgium 7-10, 17, 21, 31, 113 personal income tax 58-69, 100, social security contributions Border Tax Adjustments (BTA) Broaden-base-reduce rate (BBRR) 103, 114 Canada 17, 31, 42n, 43n, 45, 113 personal income tax 100, VAT247, 254 capital 6, 13, 21, 29-30, 33, 54-5 capital export neutrality (CEN) I 1-14, 16-17,29 capital gains tax I 0, 50, 51, 55-6, 62, 64-8,69.71, 75, JOin, 191,202-4, 211,232 capital import neutrality (CIN) 11-13, 16-17, 29 capital markets 32, 43, 133n capital movement 5, 12, 13, 23, 25-6, 28, 34 capital stock 192-3, capital taxation 6, 34, I 0 In, I 07, 116n carbon emissions EC action on European Commission proposals on 153-7, taxation of 153-6, 158-9, cascade tax 247, 249 Cnossens, Sijbren 248, 253, 256 company tax competition 5, 12, 16, 20, 21, 92, ,,276 and taxation 35-7, 166 consumption 51, 55-6, 63, 71, 95 tax 93, 100, 115, 121,247,255 see also VAT corporate business tax corporate income tax 7, 22, 27, 30, 31, 40, 43n,50,93,99, 120,174 amortization recent trends in corporation tax 7-1 I, 18-19, 22, 30n, 31-2,38,41-5,50,51-2, 17~ , 194, 204, I, 232 recent trends in cross-border income!lows 6-7 corporation taxes 8-1 I, 41-4 double taxation of 6-9, 14, 18, 38-41, 45 investment , 24, 42-3 offsetting of losses 7-8, I 0 profit shifting 25-8 tax arbitrage 25-6, 28 tax enforcement 23-4 with-holding taxes 7, 38 debt212,215-23,225-30,264, , Denmark 7-10, 17, corporate income tax , 99, 117 tax handles 96 -I 02 Treaty on European Union wealth tax
2 296 Index depreciation 10, 18, 20, ,215, 224-5, see also amortization direct taxation reform crucial aspects of taxation 52-6 personal income taxation taxation of corporations double taxation 6-9, 14, 18, 38-41, 45, 71,74 Earth Summit (1991) 168 Ecofin Council 279 efficiency wage theory 13 I, Einaudi, Luigi 248, employment 37n, tax 132, Selective Employment Tax E~U6,34,44-5,263,264,267n,292 energy 86, 154-6, , 165 taxation of 153-6, European Commission 16, 20, 45,255-6 proposal on carbon emissions 153-7, European Community action on carbon emissions 163-4, 168 see also European Commission European Council 6, 38 exchange rate 26, 34, 37, 263 Exchange Rate ~echanism 263 excise duties 6, 128, 165, 175, 177-9, 264-5,278 export tax 96-9, 120 factor inputs, taxation of 92, 96-9, 120 factor mobility 5-6 fiscal adjustment convergence criteria fiscal adjustment strategies fiscal policy management tax harmonization fiscal convergence criteria , opportunities for Italy 262, fiscal hamtonization see fiscal adjustment; tax harmonization foreign direct investment 15-19, 22, 35 France 7-10, 17, 31, 39, 113, 180 VAT 247, 252, 257, GATT 118 Germany 7-11, 17, 22, 26, 31, 39, 52, 113, 114,217,285-6 personal income tax 58-69, 100, VAT280-4 global warming 153-4, , globalization 30, , Greece8,10,16-17,22,31,52,113 corporate income tax 70-87,99 horizontal equity 23, 53, 56, 86, 175 ILOR (imposta locale sui redditi) , 194,203-4,207-8,210-11,223,227, 229,232 import substitution 37 imports, tax on 96-9, 120 imputation taxes 9, 18-19,42, 72-4, 180 income tax, personal6, II, 30n, 32,50-1, 56-69,93,94,95,100,104-10,115, 174-5,177,178,180,203-11,276-7 decomposable tax indices of I 02-17, 120 new trends in indirect tax 6, 118, 128-9, 177, 247, 264-5,277-86,289 see also specific taxes intlation 10, 35, 59, 69, 70, 78, 84-5,87, 95, 174-5, 187, 189,215-16, , 263,265-7, ,284
3 Index 297 inter-country fairness 2 I -2 interest income tax 5 I, 64-5, I 77, I 78, 182-3,203,204-9,211,230,232 interest payments 7-8, I 8, 32-3, 38-9 International Panel on Climate Change (IPCC) 157 inventories 76-7, I 87-93, 203, investment 6, I 3n, I 4, 32, 42-3, 54, 55, 175 tax incentives for 10, 15-20, 29, 32, 35-7,44-5,86,95, , 223,226-7 INVIM (imposta sull'incremento del valore degli immobili) Ireland 8-10, , 3 I, 45n, I 13 social security contributions I 28-9 tax handles 96-- I 02 IRPEF I 77, I 78, I 80, 203-4, 207-9, IRPEG (imposta sui reddito delle persone giuridiche) I 77'-86, I 94, 204, I, 232 Italy 7-10, 17, 31, 39, 49, 51, I 13, I 14 amortization capital stock I 92-3, 2 I I -20 company tax composition of tax revenues corporate business tax I 0, I corporationtaxsi-2,174, , 194,204,210-11,232 debt 2 I 2, 2 I 5-23, , estimates of effective marginal tax rates changes in legislation corporate investments nationwide investment in Mezzogiorno King-Fullerton approach to non-corporate sector excise duties on oil fiscal convergence criteria for Italy 262, !LOR , 194, 203-4, 207-8, ,223,227,229,232 inflation 85, 87, 174-5, 187, 189, , insurance companies , 218, 220,222-3,226,228 interest income tax 51,64-5, 177, 178, 182-3,203,204-9,211,230,232 investment grants and incentives ,223,226-7 INVIM IRPEF 177, 178, 180,203-4,207-9, IRPEG I 77-86, 194, 204, 210- I I, 232 IVA 86, 174-5, 177-9,201-2,223, 225-6,230,257-8 mutual funds 208-9, 2 I I, 218, 220, 223,226 personal income tax , I 00, , 174-5, 177, 178, 180, I, property tax 177, 178 public sector 175, social security contributions , 149,175, 177-9,276,277n tax allowances for depreciation and inventories 52, 187-9, 203, VAT 86, 174-5, 177-9,210-2,223, 225-6,230,257-8, ,202-3, 211 IVA 86, 174-5, 177-9,201-2,223, 225-6,230,257-8 Japan 17,30, 35,52,217 carbon taxation 168 corporate income tax 31, 70-87, 99, 100 personal income tax tax handles 96- I 02 Kaldor, N. Keynesianism 131 labour 50, 56, 129, 131, 149 tax on 23, 96-9, I 00, 120, 131, , 148-9
4 298 Index locational tax neutrality 11-17,40, 118 losses 7-8, 10, 52, 75-6, 87, Luxembourg 7-8, 10, 16-17,31 Maastricht convergence criteria and fiscal policy limits to fiscal policy management Mexico 27 Mezzogiorno I 0, 86, 176, 180, 184, ,226-7,232-3 monetary policies 26, 34 mortgage interest 61-4, 208 multinationals 12, 13n, 19-20, 22, 24, 25, 26-7,32,35-6,41,44 Musgrave, R. 92 mutual funds 208-9,211,218,220,223, 226 national neutrality 15 national tax sovereignty 33-4, 45, 92 Netherlands 7-8, 10-11, 17, 21, 31, 113, 114 personal income tax 57-69, 100, non-discrimination 21-2 Nordhaus, William Norway nuclear power 166 OECD Model ( 1977) 21 parent companies 8, 14, 16-19,22,38-40, 42n,45 pensions I 0, 23n, 208, 218 Portugai9-IO, 17,31 corporate income tax prices 2-7, 130,254-5,263,268-71,277 transfer pricing I I, 24, 26-7, 38, 40-1, 44 product mobility 5-6 productivity 20, 35, 37, 51, 131, 143-5, profits 6, 10, 25-8, 30n, 32, 35, 36, 44, 69, 70-5,130,134,139-43,185,226-7 property tax 23, 101-2, 177, 178 R & D 19, 80n, 165 reciprocity 21-2 Retail Sales Tax (RST) , 257 royalty payments 7-8, 38-9 Ruding Committee 18, 19, 21n, 40n sales tax I 18, 250, 258 Retail Sales Tax (RST) , 257 savings 6, 12, 13n, 23n, 51, 54, 55-6, 57, 60,62,63-4,175,205,222,238 Selective Employment Tax (SET -UK) single currency 263 Single European Act ( 1986) 5 social security 57, 61, 96 contributions 104n, I 09n, I 15, 120-1, ,175,177-9, 194,276,277n shirking model effect of taxes on labour firms , workers social welfare 92-3, 112, 115, 119 source-country entitlement 21-2 Spain8, 10, 17,21,3~ 113,114 corporate income tax '0-87, 99 personal income tax 58 69, 100, social security contributl ns subsidiaries 8, 14, 16-17,22,27,29, 38-40,42n,45 subsidarity 16, 38, 43, 155 subsidies 20, 38-40, 42n, 45, 193, , 211 Sweden 17,31 Switzerland 17, 31, 43n, 45
5 Index 299 tax allowances 50, 55, 57, 60-3, 86, 105, ,187-93,203-4, tax arbitrage 25-6, 28, 36, 50, 133n tax atrophy 32-3 tax avoidance and evasion 10, 25-8, 44,49-50,60,63,175-6,276-8 VAT 248, 252-4, 257-8, 278 tax burdens , , 132, tax choices 91, 92, 94-5 tax competition 7, 13, 24, 29-33, 46 tax efforts 91, 93, 94 tax enforcement I 0, 23-4, 118 tax handles 92,94-106, , tax harmonization 5-7, 107, , 128, 266,275 key aspects of opportunities for Italy 262, problems caused by tax differences 7-37 VAT 128, 255-6, 264-5, , tax incentives 10, 15-21,29,32,35-7,38, 44-5,86,95, ,223,226-7 tax ratios, summary 91-4 first generation decomposition of potential of taxation, administrative simplicity of 23-4, 33, 44, 114n, trade, international and VAT 247, 250, taxation of 96-9, 120 transfer pricing II n, 24, 26-7, 38, 40-1, 44 transparency, principle of20-l, 33, 44,59 Treaty of Rome 5, 22, 45 Treaty on European Union (Feb ) 39,254,261 convergence criteria 262, fiscal adjustment strategies fiscal policy management turnover tax 247, unemployment 37n, 62, 132, 135, United kingdom 9-10, 17, 31, 35, 49, 113 personal income tax 57-69, 100, Selective Employment Tax (SET) VAT280-4 United States of America 17, 22, 27, 30, 34,35,39,41,45,49,52, 113,186 carbon taxation 168 corporate income tax 31, 43n, 70-87, 99 personal income tax 57-69, 100, , I 17 tax handles 96-I 02 VAT247, 254 VAT6, 118 and international trade 248, 250, evasion 248, 252-4, 257-8, 278 harmonization I 28, 255-6, 264-5, , IVA (Italy) 86, 174-5, 177-9,201-2, 223, 225-6, 230, similarities with RST vertical equity 23, 53, 57 wages tax on 131, 132, wealth tax 6, I 0 I -2, 120-2, 202-3, 211
Sources of Government Revenue across the OECD, 2015
FISCAL FACT Apr. 2015 No. 465 Sources of Government Revenue across the OECD, 2015 By Kyle Pomerleau Economist Key Findings OECD countries rely heavily on consumption taxes, such as the value added tax,
Sources of Government Revenue in the OECD, 2014
FISCAL FACT Nov. 2014 No. 443 Sources of Government Revenue in the OECD, 2014 By Kyle Pomerleau Economist Key Findings OECD countries rely heavily on consumption taxes, such as the value added tax, and
DANMARKS NATIONALBANK
DANMARKS NATIONALBANK WEALTH, DEBT AND MACROECONOMIC STABILITY Niels Lynggård Hansen, Head of Economics and Monetary Policy. IARIW, Copenhagen, 21 August 2018 Agenda Descriptive evidence on household debt
Sources of Government Revenue in the OECD, 2016
FISCAL FACT No. 517 July, 2016 Sources of Government Revenue in the OECD, 2016 By Kyle Pomerleau Director of Federal Projects Kevin Adams Research Assistant Key Findings OECD countries rely heavily on
The macroeconomic effects of a carbon tax in the Netherlands Íde Kearney, 13 th September 2018.
The macroeconomic effects of a carbon tax in the Netherlands Íde Kearney, th September 08. This note reports estimates of the economic impact of introducing a carbon tax of 50 per ton of CO in the Netherlands.
Table 1: Foreign exchange turnover: Summary of surveys Billions of U.S. dollars. Number of business days
Table 1: Foreign exchange turnover: Summary of surveys Billions of U.S. dollars Total turnover Number of business days Average daily turnover change 1983 103.2 20 5.2 1986 191.2 20 9.6 84.6 1989 299.9
Approach to Employment Injury (EI) compensation benefits in the EU and OECD
Approach to (EI) compensation benefits in the EU and OECD The benefits of protection can be divided in three main groups. The cash benefits include disability pensions, survivor's pensions and other short-
The Case for Fundamental Tax Reform: Overview of the Current Tax System
The Case for Fundamental Tax Reform: Overview of the Current Tax System Sources of Federal Receipts Projected for 2016 Excise Taxes 2.9% Estate & Gift Taxes 0.6% Corporate Income Taxes 9.8% Other Taxes
Corporate taxes and intellectual property
Corporate taxes and intellectual property Rachel Griffith and Helen Miller Corporate tax reform Corporate Tax Reform: Delivering a More Competitive System HM Treasury (Nov 2010) competitive stable provide
Macroeconomic Theory and Policy
ECO 209Y Macroeconomic Theory and Policy Lecture 3: Aggregate Expenditure and Equilibrium Income Gustavo Indart Slide 1 Assumptions We will assume that: There is no depreciation There are no indirect taxes
8-Jun-06 Personal Income Top Marginal Tax Rate,
8-Jun-06 Personal Income Top Marginal Tax Rate, 1975-2005 2005 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 Australia 47% 47% 47% 47% 47% 47% 47% 47% 47% 47% 47% 48% 49% 49% Austria
Growth in OECD Unit Labour Costs slows to 0.4% in the third quarter of 2016
Growth in OECD Unit Labour Costs slows to.4% in the third quarter of 26 Growth in unit labour costs (ULCs) in the OECD area slowed to.4% in the third quarter of 26 (compared with.6% in the previous quarter)
Statistical annex. Sources and definitions
Statistical annex Sources and definitions Most of the statistics shown in these tables can be found as well in several other (paper or electronic) publications or references, as follows: the annual edition
Trade and Development Board Sixty-first session. Geneva, September 2014
UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT Trade and Development Board Sixty-first session Geneva, 15 26 September 2014 Item 3: High-level segment Tackling inequality through trade and development:
Corrigendum. OECD Pensions Outlook 2012 DOI: ISBN (print) ISBN (PDF) OECD 2012
OECD Pensions Outlook 2012 DOI: http://dx.doi.org/9789264169401-en ISBN 978-92-64-16939-5 (print) ISBN 978-92-64-16940-1 (PDF) OECD 2012 Corrigendum Page 21: Figure 1.1. Average annual real net investment
Sources of Government Revenue in the OECD, 2018
FISCAL FACT No. 581 Mar. 2018 Sources of Government Revenue in the OECD, 2018 Amir El-Sibaie Analyst Key Findings In 2015, OECD countries relied heavily on consumption taxes, such as the value-added tax,
Sources of Government Revenue in the OECD, 2017
FISCAL FACT No. 558 Aug. 2017 Sources of Government Revenue in the OECD, 2017 Amir El-Sibaie Analyst Key Findings: OECD countries rely heavily on consumption taxes, such as the value-added tax, and social
DESIGNING GOOD TAX POLICY: A PRIMER
DESIGNING GOOD TAX POLICY: A PRIMER Bert Brys, Ph.D. Senior Tax Economist ADB Workshop on Tax Policy for Domestic Resource Mobilisation, 20-23 September 2018 Outline of the presentation 1 Introduction
TAX POLICY CENTER BRIEFING BOOK. Background. Q. What are the sources of revenue for the federal government?
What are the sources of revenue for the federal government? FEDERAL BUDGET 1/4 Q. What are the sources of revenue for the federal government? A. About 48 percent of federal revenue comes from individual
Burden of Taxation: International Comparisons
Burden of Taxation: International Comparisons Standard Note: SN/EP/3235 Last updated: 15 October 2008 Author: Bryn Morgan Economic Policy & Statistics Section This note presents data comparing the national
DG TAXUD. STAT/11/100 1 July 2011
DG TAXUD STAT/11/100 1 July 2011 Taxation trends in the European Union Recession drove EU27 overall tax revenue down to 38.4% of GDP in 2009 Half of the Member States hiked the standard rate of VAT since
Recommendation of the Council on Tax Avoidance and Evasion
Recommendation of the Council on Tax Avoidance and Evasion OECD Legal Instruments This document is published under the responsibility of the Secretary-General of the OECD. It reproduces an OECD Legal Instrument
GLOSSARY OF TERMS: INTERNATIONAL BUSINESS
GLOSSARY OF TERMS: INTERNATIONAL BUSINESS Absolute Advantage A country has an absolute advantage when it is more efficient than any other country at producing a product. Balance of Payments Accounts National
Issue Brief for Congress
Order Code IB91078 Issue Brief for Congress Received through the CRS Web Value-Added Tax as a New Revenue Source Updated January 29, 2003 James M. Bickley Government and Finance Division Congressional
Brazilian Tax System Dysfunctions (and a tax reform agenda) Bernard Appy
Brazilian Tax System Dysfunctions (and a tax reform agenda) Bernard Appy November 2017 Introduction What s a good tax system? 2 The features of a good tax system are well estabished Simplicity for the
Ageing and employment policies: Ireland
Ageing and employment policies: Ireland John Martin 1 Director for Employment, Labour and Social Affairs, OECD FÁS Annual Labour Market Conference, Dublin, 5 December 2005 OECD has carried out a major
Measuring National Output and National Income. Gross Domestic Product. National Income and Product Accounts
C H A P T E R 18 Measuring National Output and National Income Prepared by: Fernando Quijano and Yvonn Quijano Gross Domestic Product Gross domestic product (GDP) is the total market value of all final
EUROPA - Press Releases - Taxation trends in the European Union EU27 tax...of GDP in 2008 Steady decline in top corporate income tax rate since 2000
DG TAXUD STAT/10/95 28 June 2010 Taxation trends in the European Union EU27 tax ratio fell to 39.3% of GDP in 2008 Steady decline in top corporate income tax rate since 2000 The overall tax-to-gdp ratio1
TAX REFORM TRENDS IN OECD COUNTRIES
TAX REFORM TRENDS IN OECD COUNTRIES INTRODUCTION Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income
TAX POLICY: RECENT TRENDS AND REFORMS IN OECD COUNTRIES FOREWORD
TAX POLICY: RECENT TRENDS AND REFORMS IN OECD COUNTRIES FOREWORD This publication provides an overview of recent trends in domestic taxation in OECD countries over the period 1999 to 2002, and a summary
EMPLOYMENT RATE IN EU-COUNTRIES 2000 Employed/Working age population (15-64 years)
EMPLOYMENT RATE IN EU-COUNTRIES 2 Employed/Working age population (15-64 years EU-15 Denmark Netherlands Great Britain Sweden Portugal Finland Austria Germany Ireland Luxembourg France Belgium Greece Spain
An Over view of K or ea s V AT system
2010. 10. 21 Agenda. Assessment of Korea s VAT regime. Success factors. Korea s policy direction of VAT regime . Assessment of Korea s VAT regime An overview of Korea s VAT The purpose of introducing VAT
Summary of key findings
1 VAT/GST treatment of cross-border services: 2017 survey Supplies of e-services to consumers (B2C) (see footnote 1) Supplies of e-services to businesses (B2B) 1(a). Is a non-resident 1(b). If there is
Some Basic Facts about Government Expenditures and Taxation in Canada. Econ 525
Some Basic Facts about Government Expenditures and Taxation in Canada Econ 525 Revenues and Expenditures in Canada Since we re studying the role of government in this course it is worth considering some
Bank of Canada Triennial Central Bank Survey of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets
Bank of Canada Triennial Central Bank Survey of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets Turnover for, and Amounts Outstanding as at June 30, March, 2005 Turnover data for, Table
International Taxation of Cross- Border Trade and Investments in BRICS: the Brazilian Experience. Prof. Dr. Luís Eduardo Schoueri
International Taxation of Cross- Border Trade and Investments in BRICS: the Brazilian Experience Prof. Dr. Luís Eduardo Schoueri Consumption Taxation Common Domestic Problems Diversity within the territory
EMPLOYMENT RATE Employed/Working age population (15-64 years)
1 EMPLOYMENT RATE 1980-2003 Employed/Working age population (15-64 years 80 % Finland (Com 75 70 65 60 EU-15 Finland (Stat. Fin. 55 50 80 82 84 86 88 90 92 94 96 98 00 02 9.9.2002/SAK /TL Source: European
Statistical Annex ANNEX
ISBN 92-64-02384-4 OECD Employment Outlook Boosting Jobs and Incomes OECD 2006 ANNEX Statistical Annex Sources and definitions Most of the statistics shown in these tables can be found as well in three
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting ACTION 13: 2014 Deliverable ANNEX III TO CHAPTER V. A MODEL TEMPLATE FOR THE
Fiscal Policy in Japan
Fiscal Policy in Japan - Issues and Future Directions- June 10th, 2015 Ministry of Finance General Government Gross Debt and Financial Balances (International Comparison) (%) 240 210 General Government
Second Quarter Trading Update 9 July 2010
Second Quarter Trading Update 9 July 2010 Michael Page International Second Quarter Trading Update 2010 2 Group gross profit Constant Group gross profit m m Reported exchange 2010 vs 2009 111.5 83.8 +33.1%
EMPLOYMENT RATE Employed/Working age population (15 64 years)
EMPLOYMENT RATE 198 26 Employed/Working age population (15 64 years 8 % Finland 75 EU 15 EU 25 7 65 6 55 5 8 82 84 86 88 9 92 94 96 98 2 4** 6** 14.4.25/SAK /TL Source: European Commission 1 UNEMPLOYMENT
A Comparison of the Tax Burden on Labor in the OECD, 2017
FISCAL FACT No. 557 Aug. 2017 A Comparison of the Tax Burden on Labor in the OECD, 2017 Jose Trejos Research Assistant Kyle Pomerleau Economist, Director of Federal Projects Key Findings: Average wage
Ways to increase employment
Ways to increase employment Iceland Luxembourg Spain Canada Italy Norway Denmark Germany Portugal Ireland Japan Belgium Switzerland Austria Slovenia United States New Zealand Finland France Netherlands
Declaration on Environmental Policy
Declaration on Environmental Policy OECD Legal Instruments This document is published under the responsibility of the Secretary-General of the OECD. It reproduces an OECD Legal Instrument and may contain
OECD Report Shows Tax Burdens Falling in Many OECD Countries
OECD Centres Germany Berlin (49-30) 288 8353 Japan Tokyo (81-3) 5532-0021 Mexico Mexico (52-55) 5281 3810 United States Washington (1-202) 785 6323 AUSTRALIA AUSTRIA BELGIUM CANADA CZECH REPUBLIC DENMARK
Basic information. Tax-to-GDP ratio Date: 29 November 2010
Federal Department of Finance FDF Federal Finance Administration FFA Basic information Date: 29 November 2010 Tax-to-GDP ratio 2010 The tax-to-gdp ratio is the sum of all taxes and public levies in relation
The Global Financial Crisis and the Return of the Nordic Model?
The Global Financial Crisis and the Return of the Nordic Model? Lars Calmfors Embassy of Denmark and the Swedish Institute of International Affairs 18 November Topics 1. The global economic crisis 2. Globalisation
Basic information. Tax-to-GDP ratio Date: 24 October 2012
Federal Department of Finance FDF Federal Finance Administration FFA Basic information Date: 24 October 2012 Tax-to-GDP ratio 2011 The tax-to-gdp ratio is the sum of all taxes and social security levies
Tax Working Group Information Release. Release Document. September taxworkingroup.govt.nz/key-documents
Tax Working Group Information Release Release Document September 2018 taxworkingroup.govt.nz/key-documents This paper contains advice that has been prepared by the Tax Working Group Secretariat for consideration
- 7 - INSTRUCTIONS FOR PART 2, CALCULATION OF RISK WEIGHTED ASSETS
- 7 - INSTRUCTIONS FOR PART 2, CALCULATION OF RISK WEIGHTED ASSETS General instructions have been provided below for each row of the worksheet to assist banks in allocating the balance sheet or credit
THE TAX SYSTEM IN BELGIUM COMPARED TO OTHER OECD COUNTRIES
THE TAX SYSTEM IN BELGIUM COMPARED TO OTHER OECD COUNTRIES TOWARDS A WELL-BALANCED FUNDAMENTAL TAX REFORM IN BELGIUM Bert Brys, Ph.D. 14 October 2013 Senior Tax Economist Centre for Tax Policy and Administration
The Common Consolidated Corporate Tax Base. Christoph Spengel
The Common Consolidated Corporate Tax Base By Christoph Spengel *Prepared for the Tax Conference Corporation Tax: Battling with the Boundaries, June 28 th and 29 th, 2007, Said Business School, Oxford.
Lowest implicit tax rates on labour in Malta, on consumption in Spain and on capital in Lithuania
STAT/13/68 29 April 2013 Taxation trends in the European Union The overall tax-to-gdp ratio in the EU27 up to 38.8% of GDP in 2011 Labour taxes remain major source of tax revenue The overall tax-to-gdp
Juan Pablo Jiménez Economic Commission for Latin America and the Caribbean
Juan Pablo Jiménez Economic Commission for Latin America and the Caribbean ITC-Workshop How to Operationalize the International Tax and Development Agenda 12-14 September 2011 Bonn, Germany I. Diagnosis
The Socialist Federal Republic of Yugoslavia takes part in some of the work of the OECD (agreement of 28th October 1961).
I 1 Pursuant to article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) shall
International Natural Gas Tariff Comparison for Residential and Industrial Customers June 2011
International Natural Gas Tariff Comparison for Residential and Industrial Customers June 2011 Index International Comparison June 2011 Graph 1: Residential Tariff Graph 2: Industrial Tariff (SMEs Commercial)
Subject Index. Canada: depreciation rules, ; generally accepted accounting principles, 202; inventory
Subject Index Accounting Standards Board, United Kingdom, 202 Accounting systems: country-specific practices, 202-8; differences in reporting, 183-93,201-2.221-23; German onebook, 185-88, 190; MNC tax-related
OECD III: EMU. Gavin Cameron Lady Margaret Hall. Michaelmas Term 2004
OECD III: EMU Gavin Cameron Lady Margaret Hall Michaelmas Term 2004 the Trinity Free Capital Mobility USA, Japan ERM, NICs, EMU Independent domestic monetary policy Stable (Fixed) Exchange Rate Bretton
BRIEF STATISTICS 2009
BRIEF STATISTICS 2009 Finnish Tax Administration The Tax Administration is organized under the jurisdiction of the Ministry of Finance. The Tax Administration collects about two-thirds of the taxes and
Bank of Canada Triennial Central Bank Surveys of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets Turnover for April, 2007 and Amounts
Bank of Canada Triennial Central Bank Surveys of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets Turnover for April, 2007 and Amounts Outstanding as at June 30, 2007 January 4, 2008 Table
A Retrospective on the Tax Law of 2017 and Prospective on the Next Tax Laws Note some estimates represent work in progress that is subject to revision
A Retrospective on the Tax Law of 2017 and Prospective on the Next Tax Laws Note some estimates represent work in progress that is subject to revision Jason Furman Harvard Kennedy School M-RCBG Business
TAXATION OF TRUSTS IN ISRAEL. An Opportunity For Foreign Residents. Dr. Avi Nov
TAXATION OF TRUSTS IN ISRAEL An Opportunity For Foreign Residents Dr. Avi Nov Short Bio Dr. Avi Nov is an Israeli lawyer who represents taxpayers, individuals and entities. Areas of Practice: Tax Law,
Environmental taxes in Country Specific Recommendations for Denmark
European Semester 2015 Environmental taxes in Country Specific Recommendations for Denmark During the last years, environmental taxes have not been the focus in EU Commission s country specific recommendations
Table 1. Statutory tax rates on capital income.
Table 1. Statutory tax rates on capital income. Tax rate on retained corporate income (%) 1 Top personal tax rate on interest income (%) 2 1985 1999 Change 1985-99 1985 1998 Change 1985-98 Small Countries
Recommendation of the Council on Establishing and Implementing Pollutant Release and Transfer Registers (PRTRs)
Recommendation of the Council on Establishing and Implementing Pollutant Release and Transfer Registers (PRTRs) OECD Legal Instruments This document is published under the responsibility of the Secretary-General
Romania. Structure and development of tax revenues. Romania. Table RO.1: Revenue (% of GDP)
Structure and development of tax revenues Table RO.1: Revenue (% of GDP) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 I. Indirect taxes 11.7 12.8 12.7 12.5 11.8 10.8 11.9 13.0 13.2 12.8 VAT 6.6 8.0
Low employment among the 50+ population in Hungary
Low employment among the + population in Hungary The role of incentives, health and cognitive capacities Janos Divenyi (Central European University) and Gabor Kezdi (Central European University and IE-CRSHAS)
Eligibility for Treaty Benefits Under The New Zealand-U.S. Income Tax Treaty
taxnotes international Volume 87, Number 5 July 31, 2017 Eligibility for Treaty Benefits Under The New Zealand-U.S. Income Tax Treaty by Jason Connery, Ron Dabrowski, and Jennifer Blasdel-Marinescu Reprinted
European Advertising Business Climate Index Q4 2016/Q #AdIndex2017
European Advertising Business Climate Index Q4 216/Q1 217 ABOUT Quarterly survey of European advertising and market research companies Provides information about: managers assessment of their business
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting ACTION 13: 2014 Deliverable ANNEX II TO CHAPTER V. TRANSFER PRICING DOCUMENTATION
Breakdown of key aggregates at the sub-national level
Motivations of the project Breakdown of key aggregates at the sub-national level Poverty risks are unequally distributed within countries across sub-national units. High policy demand for up-to-date information
Fiscal Projections in OECD Countries: What is produced and what lessons can be learned?
Fiscal Projections in OECD Countries: What is produced and what lessons can be learned? James Sheppard Policy Analyst, Public Governance and Territorial Development Directorate Joint OECD-IPSASB Seminar
Recommendation of the Council on the Implementation of the Polluter-Pays Principle
Recommendation of the Council on the Implementation of the Polluter-Pays Principle OECD Legal Instruments This document is published under the responsibility of the Secretary-General of the OECD. It reproduces
Stability, Cohesion and Growth
Stability, Cohesion and Growth April 23, 2012 Swedish Minister for Finance Anders Borg Agenda Sweden has weathered the current crisis relatively well Lessons from the crisis in the early 1990s Further
Name Organisation Date
European Public Leadership Driving Innovation In Construction and Operations Name Organisation Date Construction: declining productivity and low digitalisation Productivity Digitalisation Other non-farm
Consumer credit market in Europe 2013 overview
Consumer credit market in Europe 2013 overview Crédit Agricole Consumer Finance published its annual survey of the consumer credit market in 28 European Union countries for seven years running. 9 July
FCCC/SBI/2010/10/Add.1
United Nations Framework Convention on Climate Change Distr.: General 25 August 2010 Original: English Subsidiary Body for Implementation Contents Report of the Subsidiary Body for Implementation on its
GIBRALTAR AND TAXATION
GIBRALTAR AND TAXATION Gibraltar is a British Overseas Territory. As such, it does not form part of the United Kingdom. Gibraltar s system of governance is set out in the Gibraltar Constitution 2006, which
Taxation trends in the European Union Further increase in VAT rates in 2012 Corporate and top personal income tax rates inch up after long decline
STAT/12/77 21 May 2012 Taxation trends in the European Union Further increase in VAT rates in 2012 Corporate and top personal income tax rates inch up after long decline The average standard VAT rate 1
Chapter 6 Measuring National Output and National Income. Kazu Matsuda IBEC 203 Macroeconomics
Chapter 6 Measuring National Output and National Income Kazu Matsuda IBEC 203 Macroeconomics MEASURING NATIONAL OUTPUT AND NATIONAL INCOME MEASURING NATIONAL OUTPUT AND NATIONAL INCOME National income
International Tax. Environments. Chapter Outline. Tax Neutrality INTERNATIONAL INTERNATIONAL FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT
INTERNATIONAL FINANCIAL MANAGEMENT Fourth Edition EUN / RESNICK International Tax Environment 21 Chapter Twenty-one INTERNATIONAL Chapter Objective: FINANCIAL MANAGEMENT This chapter provides a brief introduction
BETTER POLICIES FOR A SUCCESSFUL TRANSITION TO A LOW-CARBON ECONOMY
BETTER POLICIES FOR A SUCCESSFUL TRANSITION TO A LOW-CARBON ECONOMY Rintaro Tamaki Deputy Secretary-General, OECD International Forum for Sustainable Asia and the Pacific (ISAP)1 Yokohama, July 1 Four
How Tax Reform Can Address America s Diminishing Investment and Economic Growth
September 23, 2013 No. 395 Fiscal Fact How Tax Reform Can Address America s Diminishing Investment and Economic Growth By William McBride, PhD Introduction America s economic problems are often attributed
STATISTICS. Taxing Wages DIS P O NIB LE E N SPECIAL FEATURE: PART-TIME WORK AND TAXING WAGES
AVAILABLE ON LINE DIS P O NIB LE LIG NE www.sourceoecd.org E N STATISTICS Taxing Wages «SPECIAL FEATURE: PART-TIME WORK AND TAXING WAGES 2004-2005 2005 Taxing Wages SPECIAL FEATURE: PART-TIME WORK AND
Budget repair and the size of Australia s government. Melbourne Economic Forum John Daley, Grattan Institute December 2015
Budget repair and the size of Australia s government Melbourne Economic Forum John Daley, Grattan Institute December 2015 Budget repair and the size of Australia s government Attitudes to the best approach
PUBLIC FINANCE IN THE EU: FROM THE MAASTRICHT CONVERGENCE CRITERIA TO THE STABILITY AND GROWTH PACT
8 : FROM THE MAASTRICHT CONVERGENCE CRITERIA TO THE STABILITY AND GROWTH PACT Ing. Zora Komínková, CSc., National Bank of Slovakia With this contribution, we open up a series of articles on public finance
Imports. Exports. T135 Figure 18-1 U.S. Exports and Imports as Ratios of GDP, Ratio to GDP
T135 Figure 18-1 U.S. Exports and Imports as Ratios of GDP, 1929 1998 0.14 0.12 Imports 0.10 Ratio to GDP 0.08 0.06 Exports 0.04 0.02 0.00 1930 1940 1950 1960 1970 1980 1990 1998 T136 Table 18-1 Ratios
SADC Workshop on Statistics of International Trade in Services. FATS Compilation. Gaborone, Botswana January 2014
SADC Workshop on Statistics of International Trade in Services FATS Compilation Gaborone, Botswana 28 31 January 2014 Development of FATS Importance for assessing globalisation / mode 3 BOP trade in services:
The Global Tax Reset 2017 Audit Committee Symposium
The Global Tax Reset Copyright 2017 Deloitte Development LLC. All rights reserved. 2017 Audit Committee Symposium Anticipate. Navigate. Focus. 1 The Global Tax Reset General context Multinational companies
PENSIONS IN OECD COUNTRIES: INDICATORS AND DEVELOPMENTS
PENSIONS IN OECD COUNTRIES: INDICATORS AND DEVELOPMENTS Marius Lüske Directorate for Employment, Labour and Social Affairs, OECD Lisbon, 28.09.2018 Marius.LUSKE@oecd.org www.oecd.org/els OUTLINE Talk based
Index. tax evasion ethics in tax system change in Bureaucracy 3-11 Canada
Ability to pay principle 58 Administrative burden 51-79, 73-90, 430 Albania 112 Alternative Minimum Tax (AMT) 75 Anti-capitalistic mentality 318 Appeals in Armenia 317 Argentina 281-308 Armenia 113, 309-358
Italy end inventory 100. Milestone 1 to End. Start to Milestone
Italy 7 6 5 Total MAP Caseload Cases started before 1 January 216 217 start inventory Cases started Cases closed 217 end inventory 157 26 131 129 5 124 4 3 2 Cases started as from 1 January 216 217 start
Bank of Canada Triennial Central Bank Survey of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets Turnover for April, 2010 and Amounts
Bank of Canada Triennial Central Bank Survey of Foreign Exchange and Over-the-Counter (OTC) Derivatives Markets Turnover for April, 2010 and Amounts Outstanding as at June 30, 2010 December 20, 2010 Table
Commission recommends 11 Member States for EMU
IP/98/273 Brussels, 25 March 1998 Commission recommends 11 Member States for EMU The European Commission has today recommended that the following eleven countries meet the necessary conditions to adopt
FATCA Update May 2014
www.pwc.com The Basics Foreign Account Tax Compliance Act Purpose of Prevent and detect offshore tax evasion by US citizens Increased information reporting Enforced by withholding tax Effective begins
Third Revised Decision of the Council concerning National Treatment
Third Revised Decision of the Council concerning National Treatment OECD Legal Instruments This document is published under the responsibility of the Secretary-General of the OECD. It reproduces an OECD
International Tax Europe and Africa October 2017
International Tax Europe and Africa This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Europe and Africa regions between 1 and
Major Trends in Pension Reforms. Ambrogio Rinaldi Director, COVIP, Italy Chair, OECD Working Party on Private Pensions
Major Trends in Pension Reforms Ambrogio Rinaldi Director, COVIP, Italy Chair, OECD Working Party on Private Pensions 6th Global Pension & Savings Conference the World Bank - Washington, DC April 2-3,
Household Financial Wealth By Selected Country
Household Financial Wealth By Selected Country US$ Trillions 60 50-37% Indicates Projected Shortfall 40 30 20 Extrapolation of Historical Growth 2003-24 Projection (Based on Demographic Trends) -47% -34%